" * " : Lots which have been imported to Italy (from outside the EU) on a temporary importation license.
24% on the hammer price of the first €150,000.00.
18.5% on the hammer price for any amount in excess of €150,000.00.
20% VAT on the premium, not applicable to Buyers resident outside the EU. However this VAT is not applicable if the lot has a Customs certificate of permanent importation.
10% VAT on the hammer price (deposit of VAT to be paid to Customs to receive the certificate of permanent importation). Refundable only with proof of exportation of purchase outside the EU within 3 months of the sale date.
The Buyer will also be liable to pay interest on charges on the import tax from the date of importation as well as all expenses relating to the conversion of the temporary importation license into permanent one.